The deadline for 2017 applications for vacancy rebates, charity rebates and applications under Section 357 & 358 are due February 28th 2018.
The prescribed form must be completed and returned to the Township of East Zorra-Tavistock. Forms can be obtained through contacting the office at 519-462-2697, firstname.lastname@example.org, or at the Municipal office 90 Loveys St E, Hickson ON, N0J 1L0.
APPLICATIONS FOR REDUCTIONS IN PROPERTY ASSESSMENT VALUE - SECTION 357, 358
Under Section 357 and 358 of the Municipal Act applications may be made to the Township, for reduction in assessment, by the property owner, or their agent for the following reasons:
- Building was razed by fire;
- Building was demolished;
- Ceases to be liable for the tax rate that the property had been originally billed at;
- Became exempt from property taxation;
- Is damaged and substantially unusable;
- Where a Mobile unit is removed;
- Experiences a Gross or manifest clerical / factual error;
- Is under repairs / renovations preventing normal use (min. 3 months)
A building or portion of a building will not be eligible for a rebate if:
- It is used for commercial or industrial activity on a seasonal basis;
- During the period of vacancy it was subject to a lease, the term of which had commenced; or
- During the period of vacancy it was included in a sub-class for vacant land.
Category 1 – Buildings that are entirely vacant
A whole commercial or industrial building will be eligible for a rebate if the entire building was unused for at least 90 consecutive days.
Category 2 – Buildings that are partially vacant
A suite or unit within a commercial building will be eligible for a rebate if, for at least 90 consecutive days, it was unused; and clearly delineated or physically separated from the used portions of the building; and either capable of being leased for immediate occupation, undergoing or in need of repairs or renovations that prevented it from being available for lease for occupation, or unfit for occupation.
A portion of the industrial building will be eligible for a rebate if, for at least 90 consecutive days if it was unused; and clearly delineated or physically separated from the used portions of the building.
The Municipal Act, section 361 requires that every municipality shall have a Charity Rebate program.
The purpose of this program is to provide tax rebates:
- to eligible charities occupying properties in the Commercial or industrial tax class that were previously exempt from paying the Business Occupancy Tax (BOT),
- to organizations as defined under section 6.1 of the Assessment Act (for example: a Royal Canadian Legion)